SUN PLUS LTD - Filleted accounts

Registered number

13949754

SUN PLUS LTD

Filleted Accounts

31 March 2026

SUN PLUS LTD
Registered number:		13949754
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		140,304			46,024

Current assets
Stocks		300,000			570,000
Debtors	4	208			-
Cash at bank and in hand		16,482			261,798
		316,690			831,798

Creditors: amounts falling due within one year	5	(115,400)			(592,625)

Net current assets			201,290			239,173

Net assets			341,594			285,197

Capital and reserves
Called up share capital			100			100
Profit and loss account			341,494			285,097

Shareholder's funds			341,594			285,197

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Murat Dogan
Director
Approved by the board on 27 May 2026

SUN PLUS LTD
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, as follows:
	Plant and machinery	18%, reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A corporation tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A corporation tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Corporation tax assets and liabilities are not discounted.

2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		84		40


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				58,895
	Additions				110,881
	At 31 March 2026				169,776

	Depreciation
	At 1 April 2025				12,871
	Charge for the year				16,601
	At 31 March 2026				29,472

	Net book value
	At 31 March 2026				140,304
	At 31 March 2025				46,024


4	Debtors		2026		2025
£				£

	Other debtors		208		-


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		39,526		501,858
	Taxation and social security costs		75,874		89,100
	Other creditors		-		1,667
			115,400		592,625


6	Other information

	SUN PLUS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Hyde Works
	Brantwood Road
	London
	N17 0DX